1.audit 审计 CN/IH
2.attestation 鉴证 \OcMiuw
3.credibility 可信赖程度 k,r
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4.audit of financial statements 财务报表审计 GQx9u^>
5.agreed-upon procedures 执行商定程序 l)Zs-V!M^\
6.high levels of assurance 高水平保证 =<{ RX8
7.compilation 编制 "<*awWNI
8.reliability 可靠性 ,d|vP)SS
9.relevance 相关性 hq?jdNy
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10.professional skepticism 职业谨慎 ,-@5NY1q
11.objectivity 客观性 X2gz6|WJ
12. professional competence 专业胜任能力 _R7 w?!t8
13.Senior/CPA-in-charge 项目经理 k(vPg,X>m
14.audit engagement letter 业务约定书 Wt J{
15.recurring audit 连续审计 7 jjU
16.the client 委托人 6Nt$ZYS
17.change CPA 更换注册会计师 cOkgoL" 4
18.the existing CPA 现任注册会计师 oEu>}JD
19.the successor CPA 后任注册会计师 1TjZ#yP%1
20.the preceding CPA前任注册会计师 2zK"*7b?
21.issue the audit report 出具审计报告 .Pw%DZ'
22.expert 专家 4<.O+hS
23.the board of directors 董事会 8Mu;U3cIW
24.knowledge of the entity‘ s business 了解被审计单位情况 :
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25.assess material misstatement risks评估重大错报风险 w(BH247`
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 B
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27.a general knowledge of —— 初步了解―――的情况 .+E#q&=
28.a more knowledge of—— 进一步了解的情况 ioV_oR9I
29.the prior year‘s working papers 以前年度工作底稿 Z
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30.minutes of meeting 会议纪要 i"HgvBHx
31.business risks 经营风险 wGJjA=C
32.appropriateness 适当性 e7xj_QH
33.accounting estimate 会计估计
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34.management representations 管理层声明 $%PVJs
35.going concern assumption 持续经营假设 r7 VXeoX
36.audit plan 审计计划 5)'P'kVi7.
37.significant audit areas 重点审计领域 EfiU$8y
38.error 错误 gLQ #4H
39.fraud舞弊 3]U]?h
40.modified or additional procedures 修改或追加审计程序 \k@Z7+&7
41.misappropriation of assets 侵占资产 1pP1d%
42.transactions without substance 虚假交易
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43.unusual pressures 异常压力 G#[*|+f8
44.the suspected noncompliance 涉嫌存在违法行为 \t3qS
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45.materialiy 重要性 R8&|+ya
46.exceed the materiality level 超过重要性水平 5]"SGP
47.approach the materiality level 接近重要性水平 ;;V\"7q'
48.an acceptably low level 可接受水平 9`"DFFSMS
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 4_LQ?U>$
50.misstatements or omissions 错报或漏报 }Qrab#v
51.aggregate 总计 NQ9Ojj{#
52.subsequent events 期后事项 :gI.l1
53.adjust the financial statements 调整财务报表 <L2emL_'
54.perform additional audit procedures 实施追加的审计程序 |d7$*7TvV
55.audit risk 审计风险 Lw*]EG|?
56.detection risk 检查风险 IfV
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57.inappropriate audit opinion 不适当的审计意见 4tXSYHd3
58.material misstatement 重大的错报 lKKERO5+
59.tolerable misstatement 可容忍错报 ?4[H]BK
60.the acceptable level of detection risk 可接受的检查风险